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Court of Justice of the European Union · Order

C-225/23FR v Nemzeti Adó-és Vámhivatal Fellebbviteli Igazgatósága

Decided
2024-06-27
ECLI
ECLI:EU:C:2024:567
CELEX
62023CO0225
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Freedom of establishment – Fourth Directive 78/660/EEC – Annual accounts of certain types of companies – Scope – Personal taxpayer – Determination of the tax base.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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